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Cross-empowerment of state GST officials doesn’t require issuance of separate notification: Kerala HC
Case Law Details
- Case Name
- Pinnacle Vehicles And Services Private Limited Vs Joint Commissioner (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Pinnacle Vehicles And Services Private Limited Vs Joint Commissioner (Kerala High Court)
Kerala High Court held that there is no need for issuance of separate notification for cross-empowerment for authorising state GST officials as proper officer for the purpose CGST Act. Accordingly, writ disposed of.
Facts- The petitioner is essentially aggrieved by authorisation and show cause notice, respectively, served on it in connection with proceedings initiated against u/s. 74 of the Central Goods and Services Tax Act. In the writ petition, the main challenge was essentially with re...
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